$109.00 (ABA Member) ABA Members, Log in now to receive this discount!
$89.00 (Section of Taxation) ABA Members, Log in now to receive this discount!
Description
Please join our expert panel as they explore perennially reoccurring issues regarding the tax pigeon hole to which a transaction or series of transactions can be properly assigned. Is it a sale? Option? Financing? Something else? What can, and cannot, the potential seller of appreciated securities do without triggering current taxation?
This panel will explain the constructive sale rules in general, and popular prepaid forward contracts after Anschutz and the Tax Court's Calloway decision in particular.
Download Components/System Requirements
This download includes the MP3 audio file and the course materials in PDF. Both files will be delivered together in a ZIP file. To play an audio download in MP3 format, your will need a media player such as iTunes, Windows Media Player, RealPlayer, or Quicktime. For instructions on loading MP3 files to a portable media device, please refer to your device's instruction manual.
Course materials require Adobe Reader®.
Accessing Your Download after Purchase
Immediately after checkout, the download file(s) will be available in Your Downloads (accessible in the left navigation area of the Web Store when logged in).
